This commentary on the Greek text of the Jewish-Hellenistic Sentences of Pseudo-Phocylides, a sapiential poem of the first century BCE or first century CE, offers a full treatment of its sources, structure, perspective, and purpose as well as a verse-by-verse translation and analysis. The Greek text is given as appendix. The cross-cultural nature of these moral teachings is emphasized through extensive interaction with Biblical, Hellenistic Jewish, and Greco-Roman comparative materials.